Library / Income-tax Act, 2025: The Professional's Master Guide
Table of Cases
Rulings are listed by the name of the taxpayer or the principal party. Page references point to the discussion of each ruling in the text and to its entry in the Digest of Landmark Rulings (Appendix E).
A
PCIT v. Abhisar Buildwell (P) Ltd. (SC, 2023) 170, 212
CIT v. Ace Builders (P) Ltd. (Bom HC, 2005) 63, 210
ACIT v. Ahmedabad Urban Development Authority (SC, 2022) 98, 211
CIT v. Alom Extrusions Ltd. (SC, 2009) 52, 211
Apex Laboratories (P) Ltd. v. DCIT (SC, 2022) 112, 204, 212
Apollo Tyres Ltd. v. CIT (SC, 2002) 104, 211
Arun Kumar v. Union of India (SC, 2006) 33, 210
Union of India v. Ashish Agarwal (SC, 2022) 168, 210
Union of India v. Azadi Bachao Andolan (SC, 2003) 14, 209
B
CIT v. B.C. Srinivasa Setty (SC, 1981) 61, 209
CIT v. Balbir Singh Maini (SC, 2017) 60, 211
CIT v. Biocon Ltd. (Kar HC, 2020) 111, 212
C
CIT v. C.M. Kothari (SC, 1963) 75, 211
Checkmate Services (P) Ltd. v. CIT (SC, 2022) 52, 202, 209
Chennai Properties and Investments Ltd. v. CIT (SC, 2015) 41, 210
CIT v. Chhabil Dass Agarwal (SC, 2013) 173, 212
D
Union of India v. Dharmendra Textile Processors (SC, 2008) 176, 212
Commissioner of Customs v. Dilip Kumar and Co. (SC, 2018) 13, 209
E
ADIT v. E-Funds IT Solution Inc. (SC, 2017) 130, 211
CIT v. Eli Lilly and Co. (India) (P) Ltd. (SC, 2009) 153, 210
Empire Jute Co. Ltd. v. CIT (SC, 1980) 50, 209
Engineering Analysis Centre of Excellence v. CIT (SC, 2021) 111, 129, 209
F
Formula One World Championship Ltd. v. CIT (SC, 2017) 129, 210
G
GE India Technology Centre v. CIT (SC, 2010) 131, 210
GKN Driveshafts (India) Ltd. v. ITO (SC, 2002) 168, 210
CIT v. Glaxo SmithKline Asia (P) Ltd. (SC, 2010) 110, 212
Gowli Buddanna v. CIT (SC, 1966) 93, 211
H
Hindustan Coca Cola Beverage v. CIT (SC, 2007) 151, 210
I
Ishikawajima-Harima Heavy Industries Ltd. v. DIT (SC, 2007) 211
K
CIT v. Kapurchand Shrimal (SC, 1981) 173, 212
CIT v. Kelvinator of India Ltd. (SC, 2010) 168, 210
CIT v. Kotak Securities Ltd. (SC, 2016) 149, 211
L
PCIT v. LG Electronics India (P) Ltd. (SC, 2018) 173, 212
CIT v. Lovely Exports (P) Ltd. (SC, 2008) 75, 211
M
CIT v. Madhur Housing and Development Co. (SC, 2017) 108, 209
CIT v. Mahindra and Mahindra Ltd. (SC, 2018) 50, 209
Malabar Industrial Co. Ltd. v. CIT (SC, 2000) 169, 212
CIT v. Mansukh Dyeing and Printing Mills (SC, 2022) 96, 211
Marshall Sons and Co. (India) Ltd. v. ITO (SC, 1997) 121, 211
PCIT v. Maruti Suzuki India Ltd. (SC, 2019) 121, 209
Maruti Suzuki India Ltd. v. CIT (Del HC, 2015) 139, 212
The Mavilayi Service Co-operative Bank Ltd. v. CIT (SC, 2021) 99, 211
Maxopp Investment Ltd. v. CIT (SC, 2018) 28, 209
McDowell and Co. Ltd. v. CTO (SC, 1985) 14, 209
DIT v. Morgan Stanley and Co. Inc. (SC, 2007) 129, 210
Collector, Land Acquisition v. Mst. Katiji (SC, 1987) 173, 212
N
AO v. Nestle SA (SC, 2023) 129, 211
New Noble Educational Society v. CCIT (SC, 2022) 98, 211
PCIT v. NRA Iron and Steel (P) Ltd. (SC, 2019) 75, 211
P
Palam Gas Service v. CIT (SC, 2017) 44, 210
CIT v. Podar Cement (P) Ltd. (SC, 1997) 39, 210
Pooran Mal v. Director of Inspection (SC, 1974) 170, 212
R
Raj Dadarkar and Associates v. ACIT (SC, 2017) 41, 210
CIT v. Raja Benoy Kumar Sahas Roy (SC, 1957) 27, 211
Union of India v. Rajeev Bansal (SC, 2024) 168, 212
Ram Prashad v. CIT (SC, 1972) 31, 210
CCE v. Ratan Melting and Wire Industries (SC, 2008) 14, 210
CIT v. Reliance Petroproducts (P) Ltd. (SC, 2010) 176, 212
S
S.A. Builders Ltd. v. CIT (SC, 2006) 51, 209
Sanjeev Lal v. CIT (SC, 2014) 62, 209
Sasi Enterprises v. ACIT (SC, 2014) 177, 212
Shambhu Investment (P) Ltd. v. CIT (SC, 2003) 41, 210
CIT v. Smifs Securities Ltd. (SC, 2012) 47, 211
Sony Ericsson Mobile Communications India (P) Ltd. v. CIT (Del HC, 2015) 139, 212
Sultan Brothers (P) Ltd. v. CIT (SC, 1964) 41, 210
Surjit Lal Chhabda v. CIT (SC, 1975) 93, 211
T
T.R.F. Ltd. v. CIT (SC, 2010) 46, 209
Taparia Tools Ltd. v. JCIT (SC, 2015) 51, 210
Union of India v. Tata Chemicals Ltd. (SC, 2014) 174, 212
Totgars Co-operative Sale Society Ltd. v. ITO (SC, 2010) 100, 211
U
UCO Bank v. CIT (SC, 1999) 14, 210
V
Vodafone India Services (P) Ltd. v. Union of India (Bom HC, 2014) 140-141, 212
Vodafone International Holdings v. Union of India (SC, 2012) 14, 122, 209
T.S. Balaram, ITO v. Volkart Brothers (SC, 1971) 169, 212
W
CIT v. Walfort Share and Stock Brokers (P) Ltd. (SC, 2010) 143, 212
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